Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

Section 40A

Section 40A, Sec. 40A(3)

Chhattisgarh H.C : the banking instruments which do not find place specifically in s. 40A(3) of the IT Act, 1961 being credible, cannot be denied with reference to the provisions of s. 40A1(3) of the Act ? Whether the Tribunal has ignored the true nature of transaction which was initially between the supplier and the intermediaries and thereafter between the intermediaries and the assessee

Avijit Das / April 22, 2010

High Court Of Chhattisgarh CIT vs. Vijay Kumar Goel Section 40A(3), IT RULE 6DD, Negotiable Instruments Act, 1881, ss. 5 […]

Section 40A, Sec. 40A(3), Section 263

Bombay H.C : The second respondent had validly invoked jurisdiction and exercised powers under s. 263 of the IT Act, 1961

Avijit Das / March 26, 2010

High Court Of Bombay Ranka Jewellers vs. Additional Commissioner Of Income Tax Section 40A(3), 263(1), Expln. (c) Block period 1st

Sec. 28(i), Sec. 37(1), Sec. 40A(2)

S.C : the assessee(s) to the cane growers after the close of the financial year or after the balance sheet date would constitute an expenditure under s. 37 of the IT Act, 1961; and whether such differential payment would, applying the real income theory, constitute an expenditure or distribution of profits

Avijit Das / January 20, 2010

Supreme Court Of India DCIT vs. Shri Satpuda Tapi Parisar Ssk Ltd. & Ors. Section 28(i), 37(1), 40A(2) Asst. Year

Sec. 36(1)(iii), Sec. 37(1), Sec. 40A(2), Section 40A

Madras H.C : Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding and justifying the commission paid to the directors of the company and set aside the order of the CIT(A) in confirming the order of the AO ?

Avijit Das / January 6, 2010

High Court Of Madras CIT vs. Premier Poly Sacks (P) Ltd. Section 36(1)(iii), 37(1), 40A(2) Asst. Year 1997-98 D. Murugesan

Sec. 37(1), Sec. 260A, Sec. 40A(2), Section 92

Delhi H.C : Whether the Tribunal was correct in law in deleting the addition of Rs. 69,62,655 made by the AO under s. 92 r/w s. 40A(2) of the IT Act, 1961 ?

Avijit Das / November 5, 2009

High Court Of Delhi CIT vs. Denso Haryana (P) Ltd. Section 37(1), 40A(2), 92, 260A A.K. Sikri & Siddharth Mridul,

Karnataka H.C : Whether the payment made in cash in excess of Rs. 20,000 contrary to s. 40A towards the purchase of lottery tickets from M/s Mysore Sales International Ltd. is entitled for exemption under r. 6DD(b) of the IT Rules, 1962 ?

Avijit Das / October 29, 2009

High Court Of Karnataka ITO & ANR. vs. K.N. Pramod Section 40A(3), IT Rule 6DD Asst. Year 2005-06 V.G. Sabhahit

Section 37, Section 40A, Section 80HHC

Punjab & Haryana H.C : Whether the Hon’ble Tribunal has erred in law in confirming the order of the CIT(A) vide which the disallowance of Rs. 2,91,774 made by the AO on account of personal use of cars/telephones was deleted, though the Hon’ble Madras High Court has already confirmed such disallowance of expenses in the case of CIT vs. Chitram & Co. (P) Ltd. (1991) 91 CTR (Mad) 7 : (1991) 191 ITR 96 (Mad) ?

Avijit Das / September 15, 2009

High Court Of Punjab & Haryana CIT vs. Porrits & Spencer (A) Ltd. Section 37, 40A, 80HHC Asst. Year 2001-02

Delhi H.C : the Tribunal has reduced the commission to be allowed for sale of the goods by the assessee to its sister concern from 8 per cent as allowed by the CIT(A) to 5 per cent and as against 11 per cent claimed by the assessee and 3 per cent allowed by the AO

Avijit Das / August 25, 2009

High Court Of Delhi United Exports vs. CIT Section 40A(2) Asst. Year 2004-05 A.K. Sikri & Valmiki J. Mehta, JJ.

Sec. 37(1), Section 40A

Allahabad H.C : the sum of Rs. 41,790 representing the premium paid to the LIC securing an insurance against the liabilities arising under the Payment of Gratuity Act, 1972 was not hit by the provisions of s. 40A(7)(a) of the IT Act, 1961 and was an allowable deduction under s. 37(1)

Avijit Das / July 31, 2009

HIGH Court Of Allahabad CIT vs. Pradeshiya Industrial & Investment Corpn. Of U.P. Ltd. Section 40A(7), 37(1) Asst. Year 1984-85

Sec. 40(b), Sec. 40A(2), Section 40A

Kerala H.C : the CIT(A) whereunder disallowances made under ss. 40(b) and 40A(2) of the IT Act by the AO are cancelled

Avijit Das / March 26, 2009

High Court Of Kerala CIT vs. Sulaikha Clay Mines Section 40(b), 40A(2) Asst. Year 2002-03 C.N. Ramachandran Nair & K.

Post pagination

← Previous 1 … 4 5 6 … 16 Next →

Copyright © 2024 taxcaselaw.com | Powered by Astra WordPress Theme

Scroll to Top